Correspondence 0001493152-24-005354 from Massimo Group (MAMO)
Massimo Group
Date: Feb. 7, 2024 · CIK: 0001952853 · Accession: 0001493152-24-005354
AI Filing Summary & Sentiment
File numbers found in text: 333-276095
Letter
Roth Capital Partners, LLC
San Clemente Drive, Suite 400
Newport Beach, CA 92660
February 8, 2024
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Re: Massimo Group
Registration Statement on Form S-1
File No. 333-276095
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter, hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement on Form S-1 (the “Registration Statement”) to become effective at 5:00 p.m., Eastern time, on Monday, February 12, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated February 7, 2024 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very
truly yours,
ROTH
CAPITAL PARTNERS, LLC
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Roth
Capital Partners, LLC
888
San Clemente Drive, Suite 400
Newport
Beach, CA 92660
February
8, 2024
VIA
EDGAR CORRESPONDENCE
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Massimo
Group
Registration
Statement on Form S-1
File
No. 333-276095
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter,
hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced
registration statement on Form S-1 (the “Registration Statement”) to become effective at 5:00 p.m., Eastern time, on Monday,
February 12, 2024, or as soon thereafter as practicable.
Pursuant
to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated February
7, 2024 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The
undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very
truly yours,
ROTH
CAPITAL PARTNERS, LLC
By:
/s/
Aaron M. Gurewitz
Aaron
M. Gurewitz
President
cc:
M.
Ali Panjwani, Esq.
Pryor
Cashman LLP